Author's Notes:
I didn't get the dialogue from the movie verbatim, but the gist is right. O, there's a reference to another of Tom Baker's roles somewhere in the story. A cookie to the person who finds it first.

The Doctor mused lazily, "I wonder if being dead is like being on a boat." He and Romana had decided that since their last attempt at a holiday was a failure to go on a cruise around the Cape of Good Hope. At that particular moment they were relaxing on the deck. He was lying in a chair, hat over his face. Romana was in a bikini, attempting to get a tan.

"Being dead? I imagine it's like nothing." Romana answered. "Death isn't at all." She closed her eyes and laid back. For Romana, the matter was closed. Not so for the Doctor. "How do you know?" he asked. His tone slightly resembled that of a child. "Perhaps death is exactly like being on a boat. Do you realize how close minded that makes you sound? Death is nothing. Death could be anything. Ever think about that, hmm?"

Romana sighed. She wasn't going to get any rest until the matter was beaten into the ground. "Death is nothing like being on a boat." "And what do you know about being dead, hmm?" The Doctor was becoming more involved in the subject. "You've never died, not and stayed dead, have you?" Romana felt that it was all become absurd. "Neither have you," she snapped, turning over to let the sun hit her back.

The Doctor opened his mouth to reply, but realized a moment later that no, he had not died and stayed that way. "Besides, death is the ultimate not being. You can't not be on a boat." The Doctor's eyes widened with excitement. He had her there! "You can easily not be on a boat. I find myself often not on boats," he replied mirthfully. Romana just shook her head. "No, Doctor what you've been is not on boats.